Splish's Boards sells a snowboard, Xpert, that is popular with snowboard enthusiasts. Information relating to Splish's purchases of Xpert snowboards during September is shown below. During the same month, 121 Xpert snowboards were sold. Splish's uses a perpetual inventory system. Date Explanation Units Unit Cost Total Cost Sept. 1 Inventory 23 HK$1,213 HK$ 27,899 Sept. 12 Purchases 45 1,276 57,420 Sept. 19 Purchases 20 1,315 26,300 Sept. 26 Purchases 44 1,323 58,212 Totals 132 HK$169,831 Date Units Unit Price Total Cost Sept. 5 Sale 12 HK$2,512 HK$30,144 Sept. 16 Sale 50 2,567 128,350 Sept. 29 Sale 59 2,638 155,642 Totals 121 HK$314,136 Compute ending inventory at September 30 using FIFO and moving-average cost. (Round per unit cost to 2 decimal places, e.g. 15.25 and final answers to O decimal places, e.g. 125.) The ending inventory HK$ FIFO MOVING-AVERAGE COST HK$ Compare ending inventory using a perpetual inventory system to ending inventory using a periodic inventory system. (Round per unit cost to 2 decimal places, e.g. 15.25 and final answers to O decimal places, e.g. 125.) Ending Inventory FIFO HK$ Ending Inventory Average HK$ Periodic Perpetual HK$ HK$